Zelda Corporation estimates that direct labour-hours will be 5,000, direct machine- hours will be 3,500, and indirect manufacturing costs (costs that will be impossible or difficult to trace to a particular job or process) will total $40,000. The company uses a predetermined overhead rate of $8 per direct labour-hour. The company incurred actual total manufacturing overhead costs of $43,000 and 4,800 total direct labour- hours during the period. Rounding all calculations to two decimal places: a) Compute the amount of manufacturing overhead applied to units of product during the period b) Compute the amount of over- or underapplied overhead for the period c) Prepare the journal entry to dispose of the over- or underapplied overhead